Reference update in section 80A: substitution of 80U with 80VV and deletion of reference to 80H. Amendment to section 80A replaces the reference in sub section (1) from 80U to 80VV and omits the words 'or section 80H' from sub section (3), thereby altering the internal cross references cited within section 80A of the Income tax Act.
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Provisions expressly mentioned in the judgment/order text.
Reference update in section 80A: substitution of 80U with 80VV and deletion of reference to 80H.
Amendment to section 80A replaces the reference in sub section (1) from 80U to 80VV and omits the words "or section 80H" from sub section (3), thereby altering the internal cross references cited within section 80A of the Income tax Act.
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